Dissertation > Excellent graduate degree dissertation topics show

The Application of Activity-based Costing in the Textile Manufacturing Industry

Author: LuHui
Tutor: ZhangShuHong
School: Jiangxi University of Finance
Course: Accounting
Keywords: Resources Operating costs Cost drivers Textile manufacturing companies
CLC: F406.72
Type: Master's thesis
Year: 2010
Downloads: 736
Quote: 0
Read: Download Dissertation

Abstract

Traditional cost accounting methods are emphasized enterprise product cost of direct materials and direct labor, measurement and control, and less concerned about the allocation of indirect costs in the enterprise product cost. The rapid development of information technology and the increasingly fierce market competition, and the great changes which brought business management philosophy and management style, has significantly increased the proportion of indirect costs in the cost of enterprise products. The cost of the accuracy of the information based on traditional cost accounting methods provided by the accounting theory and practical circles many suspect, in this context, a new cost accounting methods ---- activity-based costing. The activity-based costing is a costing method, this method is the basic unit of production and operation (job) as imputation corporate overheads, then in accordance with the appropriate method of indirect costs allocated to the cost of the product. Job corporate overheads and enterprise products linked (ie: to improve enterprise products and indirect costs associated degrees) so as to achieve the purpose of improving enterprise product costing accuracy. Operating cost method originated in Western developed countries in Western countries has been more profound study, application and promotion of more practice. Activity-based costing was introduced to our country from the 1990s, after nearly 20 years of research, our theoretical and practical circles job cost accounting have a systematic understanding and a more profound understanding and Some enterprises can be applied. In recent years, due to the impact of the exchange rate reform and rising labor costs and other factors make the development of China's traditional manufacturing cost advantage has been a great challenge, the adjustment of the industrial structure and the transformation of the mode of development increasingly urgent. Textile industry as the traditional labor-intensive enterprises when how to deal with these new changes in the economic environment is clearly an urgent and have to face the problem. In this context, the textile enterprises on the one hand, to accelerate the pace of mergers and restructuring, textile enterprises are also increasingly on the other hand tend to rely on advanced technology and machinery to replace labor workers. It is based on these new changes in the textile industry, after a field survey, we believe that the conditions of the activity-based costing in textile manufacturing enterprise applications has been basically mature and very necessary. This paper the Guangzhou the YC Textile Products Co., Ltd., for example, how to effectively apply modern textile manufacturing enterprises operating cost method enterprise product cost to do a specific description, and textile manufacturing enterprises the problems encountered in the application process of the operating costs proposed some suggestions for improvement and measures. The thesis is divided into five parts, each part reads as follows: The first part of a comprehensive and systematic introduction introduces the origin and development of the operating costs operating costs related theory and basic concepts, the basic idea of ??the operating cost of the basic concepts of and accounting principles and accounting methods. The second part of the investigation by the textile manufacturing enterprises and introduced specific analysis of the characteristics and limitations of traditional costing textile manufacturing enterprises cost control and the feasibility and necessity of the proposed activity-based costing in textile manufacturing enterprise applications. The third part according to the basic principles of job costing, and production characteristics of the textile manufacturing enterprises, the general procedures of the operating cost method of textile manufacture enterprise applications. Part IV YC textile manufacturing enterprises example case studies, through the analysis of the production characteristics of textile manufacturing companies and costing the status quo, a textile manufacturing enterprises to implement a general idea of ??the activity-based costing and procedures, and the calculated results with the traditional The comparison and analysis, cost accounting results to make management recommendations to the regulatory authorities. Part V of this case, to draw general conclusions and experience. Through the analysis of the problems encountered by YC textile manufacturing enterprise application activity-based costing process, suggest improvements and proposals and measures to improve the textile manufacturing enterprises application activity-based costing, that the promotion and application of activity-based costing in textile manufacturing enterprises in the future experience and learn from, and the proposed follow-up studies need to be further addressed.

Related Dissertations

CLC: > Economic > Industrial economy > Industrial economic theory > Organization and management of industrial enterprises > Financial management and accounting > Financial management, cost management
© 2012 www.DissertationTopic.Net Mobile